Ấn phẩm:
The political system’s organizational structure and staff reduction process in Vietnam at present.
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This paper studies how corruption affects two fundamental dimensions of a firm’s tax compliance activities–the likelihood of tax registration (possession of a tax ID) and the tax compliance ratio (the ratio between its tax payment and its revenue). We explore a census covering all Vietnamese household businesses and leverage the differential exposure to corruption depending upon which province similarly situated household businesses are located. Comparing household businesses in contiguous commune pairs that straddle provincial borders, we discover two seemingly contradictory results. We find that a household business that operates in a more corrupt province is more likely to possess a tax ID even though it does not necessarily pay more in taxes. In fact, among firms that possess tax IDs, an increase in corruption is associated with a decrease in the tax compliance ratio. A plausible explanation for this pattern is that corrupt bureaucrats encourage tax-ID possession, because the registration form provides them with better business information to extract bribes. This mechanism implies that an increase in corruption should be associated with a smaller increase in tax-ID possession among more “visible” businesses (i.e., have more employees or operate longer hours). We test and find supporting empirical evidence for this prediction.
Tác giả
Tuan, Nguyen Minh
Người hướng dẫn
Nơi xuất bản
Nhà xuất bản
Năm xuất bản
2019
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Corruption , Tax compliance , Informality , Household business
Bộ sưu tập
URI
Tài liệu tham khảo
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Tệp tin
The Impact of Local Corruption on Business.pdf
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